Statement on NAGPRA and Donation for Tax Purposes
The Native American Graves Protection and Repatriation Act (Public Law 101-601, passed 1990), is abbreviated NAGPRA. It directs U.S. Museums receiving Federal Funds to consult with Federally recognized American Indian Tribes and to repatriate objects under specific circumstances. Many objects included under NAGPRA were sacred parts of religious ceremonies; came from burials; or were community patrimony, before they left Tribal ownership to be acquired as “art” or artifact.
NAGPRA affects the U.S. art-owning public if they have objects that fall into the categories covered by NAGPRA as eligible for repatriation by Museums, and they wish to donate their personal objects for tax credit. U.S. Museums probably will not accept new gifts of NAGPRA-eligible objects if they know they will be required to repatriate them upon accession. Museums cannot ethically be “revolving doors” for gifts. Of, course, ask the Museum about their position.
Objects known to be NAGPRA-eligible can be donated to the appropriate Federally Recognized Tribe(s) for tax credit if the Tribe is willing, culturally and religiously, to receive them, and a Museum is not. NAGPRA does not cover International donation. International donation is a private matter between the Tribe and the donor.
As with any donation for U.S. tax purposes, the donor should, first and last, consult with their Tax Advisor to ensure that all their financial and legal concerns, as donors of the objects, are being met. Be certain as the Tribal government is on the latest list published by the IRS. Then, the relevant Tax Codes are: Internal Revenue Code (IRC) Section 7871 and Revenue Procedure 2008-55. Within 7871: Section 170; sections 2055 and 2106(a)(2); section 2522.
If you are an American trying to determine how to gift potentially sensitive objects, I recommend assembling your objects’ known histories; contacting Tribal cultural personnel identified on their Tribal web page; consulting your preferred Museum; or researching objects in the Federal Register’s “Intent to Repatriate Notices: https://www.federalregister.gov/documents/search
K.W. Fernstrom & Assoc. can also assist Owners, Tribes, and Museums in these matters.
The Association on American Indian Affairs is also willing to assist in determining appropriate placement of objects suspected or known to be relevant to NAGPRA in terms of their cultural relationships to Tribes. https://www.indian-affairs.org/
NAGPRA affects the U.S. art-owning public if they have objects that fall into the categories covered by NAGPRA as eligible for repatriation by Museums, and they wish to donate their personal objects for tax credit. U.S. Museums probably will not accept new gifts of NAGPRA-eligible objects if they know they will be required to repatriate them upon accession. Museums cannot ethically be “revolving doors” for gifts. Of, course, ask the Museum about their position.
Objects known to be NAGPRA-eligible can be donated to the appropriate Federally Recognized Tribe(s) for tax credit if the Tribe is willing, culturally and religiously, to receive them, and a Museum is not. NAGPRA does not cover International donation. International donation is a private matter between the Tribe and the donor.
As with any donation for U.S. tax purposes, the donor should, first and last, consult with their Tax Advisor to ensure that all their financial and legal concerns, as donors of the objects, are being met. Be certain as the Tribal government is on the latest list published by the IRS. Then, the relevant Tax Codes are: Internal Revenue Code (IRC) Section 7871 and Revenue Procedure 2008-55. Within 7871: Section 170; sections 2055 and 2106(a)(2); section 2522.
If you are an American trying to determine how to gift potentially sensitive objects, I recommend assembling your objects’ known histories; contacting Tribal cultural personnel identified on their Tribal web page; consulting your preferred Museum; or researching objects in the Federal Register’s “Intent to Repatriate Notices: https://www.federalregister.gov/documents/search
K.W. Fernstrom & Assoc. can also assist Owners, Tribes, and Museums in these matters.
The Association on American Indian Affairs is also willing to assist in determining appropriate placement of objects suspected or known to be relevant to NAGPRA in terms of their cultural relationships to Tribes. https://www.indian-affairs.org/